People Ex Rel. Sizer v. Peoria & Eastern Railway Co.

The treasurer and ex-officio collector of Champaign county applied to the county court of that county for judgment against and an order for the sale of the parcels of land returned delinquent for non-payment of the general taxes for the year 1931. The Peoria and Eastern Railway Company filed objections to a portion of the taxes levied by the county of Champaign; the objections were overruled, judgment was rendered and the company prosecutes this appeal.

The county of Champaign is under township organization and has less than 500,000 inhabitants. Prior to the year 1931, the county had built an…